Repeal of special rule for taxable REIT subsidiaries with interests in certain health care property

(a) In general Section 856(d)(8)(B) of the Internal Revenue Code of 1986 is amended— (1) by striking or a qualified health care property (as defined in subsection (e)(6)(D)(i)), and (2) by striking qualified health care property or. (b) Conforming amendments Section 856(d)(9) of such Code is amended— (1) in subparagraph (A)— (A) by striking or a qualified health care property (as defined in subsection (e)(6)(D)(i)), (B) by striking or qualified health care property, and (C) by striking or qualified health care properties, and (2) in subparagraph (B)— (A) by striking or qualified health care property (as so defined), and (B) by striking or qualified health care property each place it appears in clauses (i), (ii), and (iii)(II). (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.